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关于增值税一般纳税人货物运输业发票抵扣的规定,下列说法正确的是()。A.自2003年12月1日起,开具的

关于增值税一般纳税人货物运输业发票抵扣的规定,下列说法正确的是()。

A.自2003年12月1日起,开具的运输业发票,实行先比对,后抵扣

B.自2003年11月1日起,纳税人取得的运输发票,直接抵扣进项税

C.纳税人取得的2003年10月31日以后开具的运输发票,应自开票日起30日内申报抵扣

D.支付的国际货物运输代理费用,可以作为运输费用抵扣进项税额

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